Supreme Court dismisses appeals on film agreement classification under Sales Tax Act

The Supreme Court of India dismissed appeals and special leave petitions regarding the classification of an agreement for the exploitation of a cinematograph film under the Madras General Sales Tax Act. The court affirmed the Madras High Court's decision in favor of the assessee, resulting in the dismissal of the appeals and special leave petitions without costs.

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The Supreme Court of India dismissed appeals and special leave petitions regarding whether an agreement for the exploitation of a cinematograph film amounts to a sale under the Madras General Sales Tax Act. The court upheld the decision of the Madras High Court, ruling in favor of the assessee. The appeals and special leave petitions were accordingly dismissed with no order as to costs.

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